An investigation into the time-saving benefits of using a computerised taxation program
- Forster, Rory, Stack, Elizabeth M
- Authors: Forster, Rory , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6065 , http://hdl.handle.net/10962/d1004610
- Description: Software programs designed to calculate the tax liability of individuals and other types of tax entity are being designed and used with increasing frequency. Research done in the United States of America appears to indicate that these programs do not achieve any saving in time and, in fact, may take longer to use than to complete a tax return by hand. As the South African revenue collection system appears to be moving closer to a self-assessment system, where the calculation of tax owing will be the responsibility of the taxpayer, the research essay sets out to determine whether there is a saving in time when calculating a tax liability using a tax software program, instead of calculating it by hand. In addition, the research aims to determine how much time, on average, is saved or lost, using such a program, and whether there is any correlation between the time taken to perform a calculation by hand and that using the software program. It does so by comparing the average estimated time it would take to complete tax calculations for individuals by hand with the average time taken to complete the same tax calculations using a tax software program. The average time taken to do the calculations by hand is based on the time allocation given for questions by the authors of a published question bank for university students. The time taken using software is determined by using a stop-watch to time each question being processed. The results, subject to assumptions made in carrying out the research, show that there is a substantial saving in time using the software program. Based on the data, however, the results indicate a weak correlation between the estimated time taken to do a calculation by hand and the estimated time using the software program. Possible reasons for the weak correlation are discussed. A recommendation is also made for the standardization and certification of existing tax calculation software.
- Full Text:
- Date Issued: 2008
- Authors: Forster, Rory , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6065 , http://hdl.handle.net/10962/d1004610
- Description: Software programs designed to calculate the tax liability of individuals and other types of tax entity are being designed and used with increasing frequency. Research done in the United States of America appears to indicate that these programs do not achieve any saving in time and, in fact, may take longer to use than to complete a tax return by hand. As the South African revenue collection system appears to be moving closer to a self-assessment system, where the calculation of tax owing will be the responsibility of the taxpayer, the research essay sets out to determine whether there is a saving in time when calculating a tax liability using a tax software program, instead of calculating it by hand. In addition, the research aims to determine how much time, on average, is saved or lost, using such a program, and whether there is any correlation between the time taken to perform a calculation by hand and that using the software program. It does so by comparing the average estimated time it would take to complete tax calculations for individuals by hand with the average time taken to complete the same tax calculations using a tax software program. The average time taken to do the calculations by hand is based on the time allocation given for questions by the authors of a published question bank for university students. The time taken using software is determined by using a stop-watch to time each question being processed. The results, subject to assumptions made in carrying out the research, show that there is a substantial saving in time using the software program. Based on the data, however, the results indicate a weak correlation between the estimated time taken to do a calculation by hand and the estimated time using the software program. Possible reasons for the weak correlation are discussed. A recommendation is also made for the standardization and certification of existing tax calculation software.
- Full Text:
- Date Issued: 2008
Pan-African multilateralism: transformative or disconnected?
- Authors: Bischoff, Paul, 1954-
- Date: 2008
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/161452 , vital:40628 , https://doi.org/10.1080/02589340802366968
- Description: Despite a multitude of international institutions on the African continent, worldwide Africa's multilateralism has generally received little attention. Yet, with the emergence of the African Union (AU) and its institutions, questions arise about its character. Will rhetoric and state symbolism take the place of substance or will the space opened up for democracy and civil society participation allow for greater democratically informed sustainability? With this in mind, the article addresses the issue to what extent the character of African multilateralism continues to display features of disconnectedness as opposed to those of transformation, where its institutions address issues of uneven development in concert with civil society concerns.
- Full Text:
- Date Issued: 2008
- Authors: Bischoff, Paul, 1954-
- Date: 2008
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/161452 , vital:40628 , https://doi.org/10.1080/02589340802366968
- Description: Despite a multitude of international institutions on the African continent, worldwide Africa's multilateralism has generally received little attention. Yet, with the emergence of the African Union (AU) and its institutions, questions arise about its character. Will rhetoric and state symbolism take the place of substance or will the space opened up for democracy and civil society participation allow for greater democratically informed sustainability? With this in mind, the article addresses the issue to what extent the character of African multilateralism continues to display features of disconnectedness as opposed to those of transformation, where its institutions address issues of uneven development in concert with civil society concerns.
- Full Text:
- Date Issued: 2008
Relationship between energy intake and expenditure during harvesting tasks
- Authors: Christie, Candice J
- Date: 2008
- Language: English
- Type: Article
- Identifier: vital:6758 , http://hdl.handle.net/10962/d1009461
- Description: The objective of this study was to compare the energy demands of manual harvesting tasks with the associated energy intake of the workers’. Fifty eight workers (29 Chainsaw Operators and 29 Stackers) were assessed in South Africa prior to, and during a ‘normal’ working shift. Habitual dietary analyses showed that the workers were eating less than 56% of the recommended daily allowance and were thus arriving at work with reduced energy stores. Heart rate responses were measured continuously during work and energy expenditure was predicted from the heart rate/oxygen uptake relationship obtained at a post-work progressive step up test completed by each worker. The data indicated that the tasks placed ‘moderate-to-heavy’ demands on the workers resulting in a significant imbalance between the energy demands of the tasks and the associated energy intake of the workers. Energy deficits were in excess of 8 000 kJ and workers lost, on average, 2.8% body mass during work while felling and cross-cutting, and 3.6% during stacking.
- Full Text:
- Date Issued: 2008
- Authors: Christie, Candice J
- Date: 2008
- Language: English
- Type: Article
- Identifier: vital:6758 , http://hdl.handle.net/10962/d1009461
- Description: The objective of this study was to compare the energy demands of manual harvesting tasks with the associated energy intake of the workers’. Fifty eight workers (29 Chainsaw Operators and 29 Stackers) were assessed in South Africa prior to, and during a ‘normal’ working shift. Habitual dietary analyses showed that the workers were eating less than 56% of the recommended daily allowance and were thus arriving at work with reduced energy stores. Heart rate responses were measured continuously during work and energy expenditure was predicted from the heart rate/oxygen uptake relationship obtained at a post-work progressive step up test completed by each worker. The data indicated that the tasks placed ‘moderate-to-heavy’ demands on the workers resulting in a significant imbalance between the energy demands of the tasks and the associated energy intake of the workers. Energy deficits were in excess of 8 000 kJ and workers lost, on average, 2.8% body mass during work while felling and cross-cutting, and 3.6% during stacking.
- Full Text:
- Date Issued: 2008
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